{"id":1839,"date":"2024-11-22T10:26:25","date_gmt":"2024-11-22T10:26:25","guid":{"rendered":"https:\/\/netymm.net\/?p=1839"},"modified":"2025-05-11T20:00:40","modified_gmt":"2025-05-11T20:00:40","slug":"yn-okc-uygulamasina-iliskin-bazi-hususlarda-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/netymm.net\/index.php\/2024\/11\/22\/yn-okc-uygulamasina-iliskin-bazi-hususlarda-degisiklikler-yapildi\/","title":{"rendered":"YN \u00d6KC Uygulamas\u0131na \u0130li\u015fkin Baz\u0131 Hususlarda De\u011fi\u015fiklikler Yap\u0131ld\u0131"},"content":{"rendered":"\n<p>25 Eyl\u00fcl 2024 Tarihli ve 32673 Say\u0131l\u0131 Resm\u00ee Gazete\u2019de \u201c<mark class=\"has-inline-color has-vivid-red-color\">Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 566)<\/mark>\u201d yay\u0131mland\u0131.<\/p>\n\n\n\n<p>Bu Tebli\u011f ile Yeni Nesil \u00d6deme Kaydedici Cihaz (YN \u00d6KC) uygulamas\u0131na ili\u015fkin baz\u0131 \u00f6nemli hususlarda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan bu de\u011fi\u015fikliklerin ba\u015fl\u0131ca \u00f6ne \u00e7\u0131kanlar\u0131 a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir<\/p>\n\n\n\n<p>\u00d6KC\u2019lerden ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali bilgilerin G\u0130B\u2019e bildirilmesi<\/p>\n\n\n\n<p>\u00d6KC\u2019lerden ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali bilgiler; \u00d6KC TSM Merkezleri \u00fczerinden, \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla e-Ar\u015fiv uygulamas\u0131 \u00fczerinden ve internet vergi dairesi \u00fczerinden olu\u015fturulan elektronik bildirim portalleri \u00fczerinden olmak \u00fczere \u00fc\u00e7 y\u00f6ntemden biri se\u00e7ilerek G\u0130B\u2019e bildirilmekteydi.<\/p>\n\n\n\n<p>Bu Tebli\u011f ile \u00d6KC\u2019lerden ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali bilgilerin G\u0130B\u2019e bildirilmesi y\u00f6nteminde de\u011fi\u015fiklik yap\u0131ld\u0131.<\/p>\n\n\n\n<p>Buna g\u00f6re, YN \u00d6KC\u2019lerden d\u00fczenlenen \u00d6KC g\u00fcnl\u00fck kapan\u0131\u015f (Z) raporlar\u0131na ait mali bilgiler, g\u00fcvenli servis sa\u011flay\u0131c\u0131s\u0131 (\u00d6KC TSM Merkezleri) \u00fczerinden G\u0130B\u2019e elektronik ortamda bildirilecektir.<\/p>\n\n\n\n<p>Ancak, YN \u00d6KC\u2019lerden ger\u00e7ekle\u015fen sat\u0131\u015flara ait \u00d6KC g\u00fcnl\u00fck kapan\u0131\u015f (Z) raporlar\u0131na ait mali bilgileri \u00d6KC TSM Merkezleri arac\u0131l\u0131\u011f\u0131yla G\u0130B\u2019e iletemeyecek durumda olan m\u00fckellefler, YN \u00d6KC\u2019lerden d\u00fczenlenen \u00d6KC g\u00fcnl\u00fck kapan\u0131\u015f (Z) raporlar\u0131na ait mali bilgileri;<\/p>\n\n\n\n<p>a) G\u0130B\u2019den e-Ar\u015fiv hizmetleri konusunda izin alan \u00f6zel entegrat\u00f6rlerin bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla e-Ar\u015fiv uygulamas\u0131,<\/p>\n\n\n\n<p>b) Dijital Vergi Dairesi,<\/p>\n\n\n\n<p>\u00fczerinden bildirmek i\u00e7in G\u0130B\u2019e ba\u015fvurabilirler.<\/p>\n\n\n\n<p>Bildirim zorunlulu\u011fu getirilen bilgilerin, \u00d6KC TSM Merkezleri arac\u0131l\u0131\u011f\u0131yla bildirilmesi durumunda; bu bilgilerin zaman\u0131nda, eksiksiz ve belirlenen format ve standartlarda elektronik ortamda bildirilmesine ili\u015fkin sorumluluk YN \u00d6KC \u00fcreticileri ile birlikte \u00d6KC TSM Merkezlerine aittir. YN \u00d6KC\u2019lerin ba\u011fl\u0131 olduklar\u0131 \u00d6KC TSM Merkezleri ile s\u00fcrekli \u00e7evrim i\u00e7i ba\u011flant\u0131l\u0131 olmas\u0131n\u0131n sorumlulu\u011fu ise YN \u00d6KC\u2019leri kullanan m\u00fckellefe aittir.<\/p>\n\n\n\n<p>Ayr\u0131ca, 25\/9\/2024 tarihinden \u00f6nce, bildirim y\u00f6ntemi olarak \u00f6zel entegrat\u00f6r bilgi i\u015flem sistemleri arac\u0131l\u0131\u011f\u0131yla e-Ar\u015fiv uygulamas\u0131n\u0131 tercih eden m\u00fckellefler, bildirim y\u00f6ntemini de\u011fi\u015ftirmedikleri s\u00fcrece ayn\u0131 y\u00f6ntem ile YN \u00d6KC\u2019lerden d\u00fczenlenen g\u00fcnl\u00fck kapan\u0131\u015f (Z) raporlar\u0131na ait mali bilgileri g\u00f6ndermeye devam edebileceklerdir.<\/p>\n\n\n\n<p>T\u00fcm sat\u0131\u015flar\u0131nda e-Fatura ve\/veya e-Ar\u015fiv Fatura d\u00fczenleyen m\u00fckelleflerin \u00d6KC kullan\u0131m muafiyeti<\/p>\n\n\n\n<p>Bu Tebli\u011f ile t\u00fcm sat\u0131\u015flar\u0131nda e-Fatura ve\/veya e-Ar\u015fiv Fatura d\u00fczenleyen m\u00fckelleflerin \u00d6KC kullan\u0131m muafiyetlerine ili\u015fkin e\u015fik de\u011ferler art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Buna g\u00f6re, hesap d\u00f6nemi sonu itibar\u0131yla sat\u0131\u015f veya gayrisafi i\u015f has\u0131lat\u0131n\u0131n 110 milyon TL\u2019yi (eski tutar 10 milyon TL), bilan\u00e7o aktif toplam\u0131n\u0131n 110 milyon TL\u2019yi (eski tutar 10 milyon TL), bilan\u00e7o \u00f6z sermaye veya \u00f6z kaynak toplam\u0131n\u0131n 11 milyon TL\u2019yi (eski tutar 1 milyon TL) a\u015fmas\u0131 ko\u015fullar\u0131ndan en az ikisini sa\u011flayan ve 50\u2019den fazla YN \u00d6KC\u2019ye sahip olan (eski d\u00fczenlemede en az 20 \u00d6KC\u2019ye sahip olan), e-Fatura ve e-Ar\u015fiv Fatura uygulamalar\u0131 ile e-Defter uygulamas\u0131na dahil olan YN \u00d6KC kullanma mecburiyeti bulunan m\u00fckelleflerden, perakende mal sat\u0131\u015flar\u0131 ve hizmet ifalar\u0131 dahil t\u00fcm sat\u0131\u015flar\u0131nda elektronik ortamda e-Fatura ve\/veya e-Ar\u015fiv Fatura d\u00fczenlemek \u00fczere G\u0130B\u2019e yaz\u0131l\u0131 olarak m\u00fcracaat eden ve talepleri uygun g\u00f6r\u00fclen m\u00fckelleflerin taleplerinin uygun g\u00f6r\u00fcld\u00fc\u011f\u00fcn\u00fcn bildirildi\u011fi tarihi takip eden ay\u0131n ba\u015f\u0131ndan itibaren, perakende mal sat\u0131\u015flar\u0131 ile hizmet ifalar\u0131n\u0131n belgelendirilmesinde YN \u00d6KC kullanma mecburiyeti sona erecektir.<\/p>\n\n\n\n<p>Ancak, YN \u00d6KC kullan\u0131m\u0131ndan muaf olan m\u00fckelleflerin, arka arkaya iki hesap d\u00f6nemine ait sat\u0131\u015f veya gayri safi i\u015f has\u0131lat\u0131, bilan\u00e7o aktif b\u00fcy\u00fckl\u00fc\u011f\u00fc ile bilan\u00e7o \u00f6z sermaye veya \u00f6z kaynak toplam tutarlar\u0131ndan en az ikisi ilgili hesap d\u00f6nemi i\u00e7in belirlenen hadlerden %20\u2019yi a\u015fan bir nispette d\u00fc\u015f\u00fck olursa, bu \u015fart\u0131n ger\u00e7ekle\u015fti\u011fi y\u0131ll\u0131k gelir veya kurumlar vergisi beyannamesinin verilece\u011fi ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar YN \u00d6KC kullanmaya ba\u015flamalar\u0131 zorunlu olacakt\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca, yukar\u0131da belirtilen tutarlar, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulanacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>25 Eyl\u00fcl 2024 Tarihli ve 32673 Say\u0131l\u0131 Resm\u00ee Gazete\u2019de \u201cVergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 566)\u201d yay\u0131mland\u0131. Bu Tebli\u011f ile Yeni Nesil \u00d6deme Kaydedici Cihaz (YN \u00d6KC) uygulamas\u0131na ili\u015fkin baz\u0131 \u00f6nemli hususlarda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan bu de\u011fi\u015fikliklerin ba\u015fl\u0131ca \u00f6ne \u00e7\u0131kanlar\u0131 a\u015fa\u011f\u0131da \u00f6zetlenmi\u015ftir \u00d6KC\u2019lerden ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait mali bilgilerin G\u0130B\u2019e bildirilmesi \u00d6KC\u2019lerden ger\u00e7ekle\u015ftirilen sat\u0131\u015flara ait [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1839","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/1839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/comments?post=1839"}],"version-history":[{"count":1,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/1839\/revisions"}],"predecessor-version":[{"id":1840,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/1839\/revisions\/1840"}],"wp:attachment":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/media?parent=1839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/categories?post=1839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/tags?post=1839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}